AUDITING AND GOVERNANCE: IMPORTANCE OF CITIZEN PARTICIPATION AND THE ROLE OF SUPREME AUDIT INSTITUTIONS TO ENHANCE DEMOCRATIC GOVERNANCE

Year 2013, Volume: 8 Issue: 32, 5495 - 5514, 01.06.2013

RECAİ AKYEL H. ÖMER Köse

Abstract

As an idea and a political system, democracy depends on active participation of public and access to information on public policies and the result of their implementation is the main condition for an effective participation. With their important roles in the access to and dissemination of information on policies and performance of public organisations, supreme audit institutions (SAIs) empower the public to engage in governing processes and hold government accountable and responsive. Thus, they add value to the quality of governance by strengthening accountability, transparency and effectiveness of public management. The study aims to evaluate the general frames of citizen participation, which is fundamental to strengthen democratic governance, and evolving role of SAIs to be a strong tool in transforming the government into a more transparent, accountable and effective structure by helping managers enhance participatory applications and empowering citizens to participate.

Keywords

Citizen participation, governance, social audit, civil society organisations (CSOs), supreme audit institutions (SAIs).

AUDITING AND GOVERNANCE: IMPORTANCE OF CITIZEN PARTICIPATION AND THE ROLE OF SUPREME AUDIT INSTITUTIONS TO ENHANCE DEMOCRATIC GOVERNANCE

Abstract

Demokrasi düşüncesi ve demokratik yönetim sistemi, halkın aktif katılımı esasına dayanır ve kamu politikaları ile bu politikaların uygulama sonuçlarına ilişkin bilgiye erişim, etkili katılımın temel koşulunu oluşturur. Kamu kurumlarının politikalarına ve performansına ilişkin bilgiye erişim ve bu bilginin paylaşımı konusundaki önemli rolleriyle yüksek denetim kurumları (Sayıştaylar), halkı yönetim süreçlerine dahil olma ve yönetimi sorumlu ve hesap verebilir kılma konusunda güçlendirir. Bu şekilde, kamu yönetiminde hesap verebilirlik, saydamlık ve etkinliğin artırılması yoluyla yönetişim kalitesine değer katarlar. Bu çalışma, demokratik yönetişimin güçlendirilmesinde kilit unsur olan vatandaş katılımının genel çerçevesini ve katılımcı uygulamaları artırmak için yöneticileri desteklemek ve katılım için vatandaşları donanımlı kılmak suretiyle yönetimin daha saydam, hesap verebilir ve etkin bir yapıya dönüşmesinde güçlü bir araç olarak yüksek denetim kurumlarının gelişen rollerini değerlendirmeyi amaçlamaktadır.

Keywords

Vatandaş katılımı, yönetişim, sosyal denetim, sivil toplum kuruluşları (STK’lar), yüksek denetim kurumları (Sayıştaylar).

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